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                  "value": "<div class=\"custom_ueditor_cn_body\"><p>2282</p></div>"
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                  "key": "B",
                  "value": "<div class=\"custom_ueditor_cn_body\"><p>2291.96</p></div>"
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                  "value": "<div class=\"custom_ueditor_cn_body\"><p>2477.88</p></div>"
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              "Body": "<div class=\"custom_ueditor_cn_body\"><p>甲贸易公司为增值税一般纳税人，2023年8月以不含税价格为15万元的原木与乙公司不含税价格为8万元的罐头进行交换，差价款由乙公司以银行存款支付，双方均向对方开具增值税专用发票，假定当月取得的相关票据均符合税法规定，并在当月抵扣进项税，甲贸易公司若无其他业务，则当月应缴纳增值税<span class=\"blank-item\" style=\"display:inline-block;\">[填空1]</span>万元。&nbsp;</p><p><br/></p></div>",
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                  "key": "A",
                  "value": "<div class=\"custom_ueditor_cn_body\"><p>购买涂料装修职工浴室发生的进项税额</p><p><br/></p></div>"
                },
                {
                  "key": "B",
                  "value": "<div class=\"custom_ueditor_cn_body\"><p>支付产成品仓库电费发生的进项税额</p><p><br/></p></div>"
                },
                {
                  "key": "C",
                  "value": "<div class=\"custom_ueditor_cn_body\"><p>购买一项同时用于应税项目和免税项目的专利权的进项税额</p><p><br/></p></div>"
                },
                {
                  "key": "D",
                  "value": "<div class=\"custom_ueditor_cn_body\"><p>购买原材料用于生产免税产品所发生的进项税额</p><p><br/></p></div>"
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            {
              "Body": "<div class=\"custom_ueditor_cn_body\"><p>下列关于增值税纳税义务发生时间的表述中，正确的有（&nbsp; &nbsp; ）</p></div>",
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                  "value": "<div class=\"custom_ueditor_cn_body\"><p>以预收款方式销售货物的，一律为收到预收款的当天</p><p><br/></p></div>"
                },
                {
                  "key": "B",
                  "value": "<div class=\"custom_ueditor_cn_body\"><p>委托他人代销货物的，为货物发出的当天</p><p><br/></p></div>"
                },
                {
                  "key": "C",
                  "value": "<div class=\"custom_ueditor_cn_body\"><p>采用赊销方式销售货物的，为书面合同约定的收款日期的当天</p><p><br/></p></div>"
                },
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                  "key": "D",
                  "value": "<div class=\"custom_ueditor_cn_body\"><p>进口货物，为报关进口的当天</p><p><br/></p></div>"
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              "Body": "<div class=\"custom_ueditor_cn_body\"><p>某配件厂为增值税一般纳税人，2019年10月采用分期收款方式销售配件，合同约定不含税销售额150万元，当月应收取60%的货款。由于购货方资金周转困难，本月实际收到货款50万元，配件厂按照实际收款额开具了增值税专用发票。当月职工食堂装修，购进中央空调，取得增值税专用发票，注明价款10万元。当月该配件厂应纳增值税 <span class=\"blank-item\" style=\"display: inline-block;\">[填空1]</span> 万元，计算结果保留一位小数。</p><p><br/></p></div>",
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            {
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              "Options": [
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                  "key": "A",
                  "value": "<div class=\"custom_ueditor_cn_body\"><p>林场销售树苗</p><p><br/></p></div>"
                },
                {
                  "key": "B",
                  "value": "<div class=\"custom_ueditor_cn_body\"><p>张某销售自家轿车</p><p><br/></p></div>"
                },
                {
                  "key": "C",
                  "value": "<div class=\"custom_ueditor_cn_body\"><p>电力公司向发电企业收取过网费</p><p><br/></p></div>"
                },
                {
                  "key": "D",
                  "value": "<div class=\"custom_ueditor_cn_body\"><p>残疾人组织直接进口供残疾人专用的物品</p><p><br/></p></div>"
                }
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              "Options": [
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                  "key": "A",
                  "value": "<div class=\"custom_ueditor_cn_body\"><p>个体工商户销售使用过的物品</p><p><br/></p></div>"
                },
                {
                  "key": "B",
                  "value": "<div class=\"custom_ueditor_cn_body\"><p>农业生产者销售自产农产品</p><p><br/></p></div>"
                },
                {
                  "key": "C",
                  "value": "<div class=\"custom_ueditor_cn_body\"><p>国际友人无偿赠送的物资</p><p><br/></p></div>"
                },
                {
                  "key": "D",
                  "value": "<div class=\"custom_ueditor_cn_body\"><p>残疾人的组织直接进口供残疾人专用的物品</p><p><br/></p></div>"
                }
              ],
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              "LibraryID": 101089,
              "ProblemID": 51769798,
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            {
              "key": 40,
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              "data": {},
              "Score": 2,
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              "score": 2,
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